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I-13.3, r. 3.4
- Regulation respecting computation of the maximum yield of the school tax for the 2013-2014 school year
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Updated to 26 June 2013
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chapter
I-13.3, r. 3.4
Regulation respecting computation of the maximum yield of the school tax for the 2013-2014 school year
EDUCATION — SCHOOL TAX — 2013-2014
Education Act
(chapter I-13.3, s. 455.1, 1st par., subpars. 1, 2 and 3)
.
I-13.3
06
June
26
2013
1
.
For the computation of the maximum yield of the school tax for the 2013-2014 school year, provided for in section 308 of the Education Act (chapter I-13.3), the allowable number of students must be determined by
(
1
)
calculating the number of 4-year-old preschool students who may be taken into account, by multiplying by 1.00 the number of such students legally enrolled for a minimum of 144 half days on 30 September 2012 in the schools under the jurisdiction of the school board;
(
2
)
calculating the number of 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such students legally enrolled for a minimum of 180 days on 30 September 2012 in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 8;
(
3
)
calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students legally enrolled on 30 September 2012 in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 9;
(
4
)
calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students legally enrolled on 30 September 2012 in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 10. Students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their vocational studies may not be taken into account for the purposes of this paragraph;
(
5
)
calculating the number of students admitted to a program of study leading to a secondary school vocational diploma or to an attestation of vocational specialization who may be taken into account pursuant to paragraph 1 of section 4, by
(
a
)
multiplying by 3.40 the number of full-time students admitted to a program of study leading to a secondary school vocational diploma, except students referred to in subparagraph
b
, or to an attestation of vocational specialization, legally enrolled during the 2011-2012 school year in the vocational training centres under the jurisdiction of the school board and recognized by the Minister of Education, Recreation and Sports for the purposes of the budgetary rules for the 2011-2012 school year;
(
b
)
multiplying by 3.40 the number of full-time students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their professional studies, legally enrolled on 30 September 2011 in the vocational training centres under the jurisdiction of the school board and recognized by the Minister for the purposes of the budgetary rules for the 2011-2012 school year;
(
c
)
multiplying by 3.40 the number of students corresponding to the difference between the number of new places, in terms of the enrollment capacity of an educational institution, allotted by the Minister for one or more vocational programs of study and the number of full-time students admitted to such program or programs of study during the 2011-2012 school year in the vocational training centres under the jurisdiction of the school board and recognized by the Minister for the purposes of the budgetary rules for the 2011-2012 school year; and
(
d
)
adding the products obtained under subparagraphs
a
,
b
and
c
;
(
6
)
calculating the number of students admitted to adult education services, by multiplying by 2.40 the number of equivalent full-time students who may be taken into account, in accordance with the Schedule to this Regulation;
(
7
)
calculating the number of handicapped 5-year-old preschool, elementary school and secondary school students who may be taken into account, by multiplying by 6.40 the number of such full-time students legally enrolled on 30 September 2012 in the schools under the jurisdiction of the school board and recognized by the Minister for the purposes of the budgetary rules for the 2012-2013 school year;
(
8
)
calculating the number of 5-year-old preschool students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.25 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September 2012 in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
9
)
calculating the number of elementary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.40 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September 2012 in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
10
)
calculating the number of secondary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 3.40 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September 2012 in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
11
)
calculating the number of preschool and elementary school students enrolled in school day care services who may be taken into account pursuant to paragraph 3 of section 4, by multiplying by 0.05 the number of such students;
(
12
)
calculating the number of students enrolled in the school board’s student transportation services who may be taken into account pursuant to paragraph 4 of section 4, by
(
a
)
multiplying by 0.75 the number of students enrolled on 30 September 2012 in a transportation service employing vehicles used exclusively to transport such students;
(
b
)
multiplying by 0.40 the number of students enrolled on 30 September 2012 in a transport service employing vehicles that have specific public transit routes and are not reserved exclusively to transport such students; and
(
c
)
adding the products obtained under subparagraphs
a
and
b
; and
(
13
)
adding the numbers obtained under paragraphs 1 to 12.
O.C. 692-2013, s. 1
.
2
.
The allowable number of students determined under section 1 must be adjusted by adding the number of students who may be taken into account for the purposes of the reduction in the school population.
The number of students who may be taken into account for the purposes of the reduction in the school population is determined by
(
1
)
calculating the number of students who may be taken into account for the purposes of the reduction in the total number of students by
(
a
)
multiplying by 0.99 the total of the numbers obtained under paragraphs 2 to 4 and 7 to 10 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2012-2013 school year (chapter I-13.3, r. 3.3), to which is added, where applicable, the number obtained under subparagraph 1 of the second paragraph of section 2 of that Regulation; and
(
b
)
subtracting from the product obtained under subparagraph
a
, the sum of the numbers obtained under paragraphs 2 to 4 and 7 to 10 of section 1, as they read taking into account the application of section 3, if applicable;
(
2
)
determining the number of students who may be taken into account for the purposes of the reduction in the number of 5-year-old preschool and elementary school students by
(
a
)
calculating the number of 5-year-old preschool and elementary school students who may be taken into account under paragraph 7 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2012-2013 school year;
(
b
)
multiplying by 0.99 the total of the numbers obtained under subparagraph
a
and paragraphs 2, 3, 8 and 9 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2012-2013 school year to which is added, where applicable, the number obtained under subparagraph 2 of the second paragraph of section 2 of that Regulation;
(
c
)
calculating the number of 5-year-old preschool and elementary school students who may be taken into account under paragraph 7 of section 1; and
(
d
)
subtracting from the product obtained under subparagraph
b
, the total of the numbers obtained under subparagraph
c
and paragraphs 2, 3, 8 and 9 of section 1, as they read taking into account the application of section 3, if applicable;
(
3
)
calculating the number of students who may be taken into account for the purposes of the reduction in the number of secondary school students by
(
a
)
calculating the number of secondary school students who may be taken into account under paragraph 7 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2012-2013 school year;
(
b
)
multiplying by 0.99 the total of the numbers obtained under subparagraph
a
and paragraphs 4 and 10 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2012-2013 school year to which is added, where applicable, the number obtained under subparagraph 3 of the second paragraph of section 2 of that Regulation;
(
c
)
calculating the number of secondary school students who may be taken into account under paragraph 7 of section 1; and
(
d
)
subtracting from the product obtained under subparagraph
b
, the total of the numbers obtained under subparagraph
c
and paragraphs 4 and 10 of section 1, as they read taking into account the application of section 3, if applicable;
(
4
)
subtracting from the sum of numbers obtained under paragraphs 2 and 3, the number obtained under paragraph 1 and multiplying by 0.37 the resulting number; and
(
5
)
adding the numbers obtained under paragraphs 1 and 4.
In the operations prescribed in this section, when a number is lower than zero, it is deemed to be zero.
O.C. 692-2013, s. 2
.
3
.
Where the sum obtained by adding the numbers of full-time students referred to in paragraphs 2 to 4 and 7 to 10 of section 1 exceeds the sum obtained by adding the numbers of full-time students referred to in paragraphs 2 to 4 and 7 to 10 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2012-2013 school year by 200 or 2%, and is at least 200 or 2% lower than the sum obtained by adding the numbers of full-time students in the categories referred to in paragraphs 2 to 4 and 7 to 10 of section 1, established according to the Minister’s enrolment estimates for the 2013-2014 school year, paragraphs 2 to 4 of section 1 are to be read as follows:
“
(2)
calculating the number of 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such full-time students, established according to the Minister’s enrolment estimates for the 2013-2014 school year, except students referred to in paragraphs 7 and 8;
(
3
)
calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students, established according to the Minister’s enrolment estimates for the 2013-2014 school year, except students referred to in paragraphs 7 and 9;
(
4
)
calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students, established according to the Minister’s enrolment estimates for the 2013-2014 school year, except students referred to in paragraphs 7 and 10;”.
O.C. 692-2013, s. 3
.
4
.
For the purposes of section 1,
(
1
)
students who may be taken into account by a school board for the purposes of paragraph 5 of section 1 are students who were admitted for the 2011-2012 school year to a vocational training centre under the jurisdiction of the school board to receive educational services in vocational training, in vocational education programs authorized pursuant to section 467 of the Education Act;
(
2
)
the number of full-time students is obtained by adding the number of students enrolled full-time who participate in the minimum number of hours of activities prescribed by the basic school regulation applicable to them and the number of students enrolled part-time converted into a number of full-time students by
(
a
)
using the following equation to calculate the proportion of full-time attendance per student enrolled part-time:
the student’s number of hours of activities
per school year
_____________________________________________
the minimum number of hours of activities
per school year prescribed
by the basic school regulation
applicable to the student
(
b
)
adding, for each of the categories of students referred to in paragraphs 1 to 10 of section 1, the proportions obtained under subparagraph
a
;
(
3
)
the students who may be taken into account by a school board for the purposes of paragraph 11 of section 1 are
(
a
)
4-year-old preschool students enrolled on 30 September 2012 in the day care services of the school board for a minimum of 2 periods per day, at least 3 days per week; and
(
b
)
5-year-old preschool students and elementary school students enrolled on 30 September 2012 in the day care services of the school board for a minimum of 2 periods per day, at least 3 days per week; and
(
4
)
the students who may be taken into account by a school board for the purposes of paragraph 12 of section 1 are the students for whom the school board provides transportation at the beginning and end of classes each day.
O.C. 692-2013, s. 4
.
5
.
For the computation of the maximum yield of the school tax for the 2013-2014 school year, the amount per student is $794.24, or $1,032.48 if the allowable number of students is less than 1,000, and the base amount is $238,265, namely the amounts established for the 2012-2013 school year indexed by 1.64%.
O.C. 692-2013, s. 5
.
6
.
(Omitted).
O.C. 692-2013, s. 6
.
SCHEDULE
(
s. 1, par. 6
)
NUMBER OF EQUIVALENT
FULL-TIME ADULT STUDENTS
IN GENERAL EDUCATION
Code School board (commission scolaire) Number of
equivalent full-
time students
711000 Monts-et-Marées, CS des 504.6
712000 Phares, CS des 393.8
713000 Fleuve-et-des-Lacs, CS du 357.8
714000 Kamouraska—Rivière-du-Loup, CS de 366.2
721000 Pays-des-Bleuets, CS du 436.4
722000 Lac-Saint-Jean, CS du 653.8
723000 Rives-du-Saguenay, CS des 798.9
724000 De La Jonquière, CS 382.4
731000 Charlevoix, CS de 95.4
732000 Capitale, CS de la 2,370.4
733000 Découvreurs, CS des 465.1
734000 Premières-Seigneuries, CS des 925.4
735000 Portneuf, CS de 164.2
741000 Chemin-du-Roy, CS du 640.2
742000 Énergie, CS de l’ 546.6
751000 Hauts-Cantons, CS des 200.0
752000 Région-de-Sherbrooke, CS de la 1,085.8
753000 Sommets, CS des 244.9
761000 Pointe-de-l’Île, CS de la 3,253.2
762000 Montréal, CS de 9,488.1
763000 Marguerite-Bourgeoys, CS 3,015.4
771000 Draveurs, CS des 789.2
772000 Portages-de-l’Outaouais, CS des 648.0
773000 Coeur-des-Vallées, CS au 358.0
774000 Hauts-Bois-de-l’Outaouais, CS des 218.1
781000 Lac-Témiscamingue, CS du 123.5
782000 Rouyn-Noranda, CS de 275.7
783000 Harricana, CS 145.6
784000 Or-et-des-Bois, CS de l’ 305.2
785000 Lac-Abitibi, CS du 130.2
791000 Estuaire, CS de l’ 218.3
792000 Fer, CS du 129.7
793000 Moyenne-Côte-Nord, CS de la 23.5
801000 Baie-James, CS de la 51.4
811000 Îles, CS des 43.9
812000 Chic-Chocs, CS des 348.8
813000 René-Lévesque, CS 286.8
821000 Côte-du-Sud, CS de la 378.4
822000 Appalaches, CS des 299.3
823000 Beauce-Etchemin, CS de la 797.7
824000 Navigateurs, CS des 486.3
831000 Laval, CS de 1,527.4
841000 Affluents, CS des 1,539.4
842000 Samares, CS des 885.5
851000 Seigneurie-des-Mille-Îles, CS de la 941.7
852000 Rivière-du-Nord, CS de la 735.4
853000 Laurentides, CS des 234.4
854000 Pierre-Neveu, CS 234.5
861000 Sorel-Tracy, CS de 425.8
862000 Saint-Hyacinthe, CS de 363.6
863000 Hautes-Rivières, CS des 460.8
864000 Marie-Victorin, CS 1,533.4
865000 Patriotes, CS des 519.6
866000 Val-des-Cerfs, CS du 610.0
867000 Grandes-Seigneuries, CS des 608.4
868000 Vallée-des-Tisserands, CS de la 371.7
869000 Trois-Lacs, CS des 343.8
871000 Riveraine, CS de la 210.8
872000 Bois-Francs, CS des 404.2
873000 Chênes, CS des 271.0
881000 Central Québec, CS 41.3
882000 Eastern Shores, CS 51.5
883000 Eastern Townships, CS 131.5
884000 Riverside, CS 283.2
885000 Sir-Wilfrid-Laurier, CS 301.1
886000 Western Québec, CS 237.1
887000 English-Montréal, CS 3,622.7
888000 Lester-B.-Pearson, CS 1,527.3
889000 New Frontiers, CS 126.9
O.C. 692-2013, Sch
.
REFERENCES
O.C. 692-2013, 2013 G.O. 2, 1520
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